Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
EIN 04-1560230 • 501(c)7 • Ludlow, MA
Profile
To provide club members the highest level of recreational golf and dining facilities
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Up$2,372,134
Up $859,408 (+57%) from 2023
Liabilities
Up$1,509,370
Up $756,706 (+101%) from 2023
Net Assets
Up$862,764
Up $102,702 (+14%) from 2023
Revenue
Down$1,339,009
Down $1,093 (-0.1%) from 2023
Expenses
Up$1,236,307
Up $39,622 (+3.3%) from 2023
Net Income
Down$102,702
Down $40,715 (-28%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide club members the highest level of recreational golf and dining facilities
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $815,929 | $918,380 | ▲ $102,451 |
| Cap Stk Tr Prin Current Funds | $760,062 | $862,764 | ▲ $102,702 |
| Accounts Receivable | - | $812,520 | - |
| Land, Buildings, and Equipment, Net | $675,948 | $617,481 | ▼ $58,467 |
| Intangible Assets | $5,630 | $5,253 | ▼ $377 |
| Total Assets | $1,512,726 | $2,372,134 | ▲ $859,408 |
| Other Assets Total | $15,219 | $18,500 | ▲ $3,281 |
| Liabilities | |||
| Deferred Revenue | $234,456 | $1,056,523 | ▲ $822,067 |
| Unsecured Notes Loans Payable | $518,208 | $452,847 | ▼ $65,361 |
| Total Liabilities | $752,664 | $1,509,370 | ▲ $756,706 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $760,062 | $862,764 | ▲ $102,702 |
| Total Liabilities and Net Assets / Fund Balance | $1,512,726 | $2,372,134 | ▲ $859,408 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $468,079 | $1,043,160 | - |
| Equipment | $22,082 | $1,410,345 | - |
| Leasehold Improvements | $127,320 | $263,624 | - |
| Name | Title |
|---|---|
| Benjamin S Ferris | President |
| James Keating | Director |
| Joe Grasso | Director |
| John Cieplik | Director |
| Peter Kuselias | Director |
| Kim Vigneault | Secretary/cl |
| Thomas Sears | Treasurer |
| Matthew Hoar | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $630,014 |
| Salaries, Compensation, and Employee Benefits | $606,293 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $511,468 | - | - | $511,468 |
| All Other Expenses | $163,558 | - | - | $163,558 |
| Payroll Taxes | $66,843 | - | - | $66,843 |
| Other Expenses | $58,161 | - | - | $58,161 |
| Depreciation Depletion | $39,468 | - | - | $39,468 |
| Other Employee Benefits | $27,982 | - | - | $27,982 |
| Interest | $25,726 | - | - | $25,726 |
| Office Expenses | $16,718 | - | - | $16,718 |
| Insurance | $16,704 | - | - | $16,704 |
| Fees for Services Accounting | - | $4,474 | - | $4,474 |
| Total Functional Expenses | $1,231,833 | $4,474 | $0 | $1,236,307 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Ludlow country club has voting members (not stockholders). The members elect the officers and board of directors at an annual meeting.”
“Ludlow cc has voting members who elect the governing body (officers and directors) at an annual meeting. The members are not stockholdrs and do not share in profits or assets.”
“The treasurer reviews form 990 and then presents to the board.”
“990 available upon request.”
“R & m grounds 52,167 0 0 taxes - real estate 29,977 0 0 cart parts, supplies & re 13,941 0 0 course supplies & mainten 13,261 0 0 proshop expenses 9,702 0 0 heating oil 7,028 0 0 miscellaneous expense 6,677 0 0 rubbish removal 6,204 0 0 phone & cable 5,198 0 0 food 4,796 0 0 r & m - building 3,152 0 0 taxes - p.p. 3,032 0 0 license/permits/fees 2,803 0 0 taxes other 2,775 0 0 equipment rental 2,500 0 0 security monitoring 345 0 0 total 163,558 0 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 812520 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE CLUB MEMBERS THE HIGHEST LEVEL OF RECREATIONAL GOLF AND DINING FACILITIES |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 163558 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 163558 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | THOMAS SEARS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4135833434 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 41 PINECREST DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHICOPEE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01020 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 760062 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 862764 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 815929 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 918380 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3996 |
| IRS990/CYOtherExpensesAmt | 0 | 630014 |
| IRS990/CYOtherRevenueAmt | 0 | -51311 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1386324 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 102702 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 606293 |
| IRS990/CYTotalExpensesAmt | 0 | 1236307 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1339009 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 234456 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1056523 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 39468 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 39468 |
| IRS990/Desc | 0 | COUNTRY CLUB (GOLF COURSE, DINING FACILITY) |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 28 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1231833 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4474 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4474 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BENJAMIN S FERRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MATTHEW HOAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | THOMAS SEARS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KIM VIGNEAULT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOE GRASSO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JAMES KEATING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PETER KUSELIAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN CIEPLIK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/CL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1921 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1495588 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 105268 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 10000 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16704 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16704 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 5630 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 5253 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 25726 |
| IRS990/InterestGrp/TotalAmt | 0 | 25726 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3996 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3996 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2717129 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 675948 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 617481 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3334610 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 156579 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE CLUB MEMBERS THE HIGHEST LEVEL OF RECREATIONAL GOLF AND DINING FACILITIES |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 760062 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 862764 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -51311 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -51311 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 16718 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16718 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 15219 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 18500 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 27982 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 27982 |
| IRS990/OtherExpensesGrp/Desc | 0 | R & M - COURSE |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT LEASE |
| IRS990/OtherExpensesGrp/Desc | 2 | CART LEASE |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 173383 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 70884 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 60938 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 58161 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 173383 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 70884 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 60938 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 58161 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 511468 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 511468 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 66843 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 66843 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | BENJAMIN S FERRIS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PRO SHOP INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 936005 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 450319 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 936005 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 450319 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 3012 |
| IRS990/PYOtherExpensesAmt | 0 | 724447 |
| IRS990/PYOtherRevenueAmt | 0 | -45678 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1382768 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 143417 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 472238 |
| IRS990/PYTotalExpensesAmt | 0 | 1196685 |
| IRS990/PYTotalRevenueAmt | 0 | 1340102 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 102702 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -51311 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1386324 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 468079 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1043160 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1511239 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 22082 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1410345 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 1432427 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 127320 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 263624 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 390944 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 617481 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LUDLOW COUNTRY CLUB HAS VOTING MEMBERS (NOT STOCKHOLDERS). THE MEMBERS ELECT THE OFFICERS AND BOARD OF DIRECTORS AT AN ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LUDLOW CC HAS VOTING MEMBERS WHO ELECT THE GOVERNING BODY (OFFICERS AND DIRECTORS) AT AN ANNUAL MEETING. THE MEMBERS ARE NOT STOCKHOLDRS AND DO NOT SHARE IN PROFITS OR ASSETS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TREASURER REVIEWS FORM 990 AND THEN PRESENTS TO THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 990 AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | R & M GROUNDS 52,167 0 0 TAXES - REAL ESTATE 29,977 0 0 CART PARTS, SUPPLIES & RE 13,941 0 0 COURSE SUPPLIES & MAINTEN 13,261 0 0 PROSHOP EXPENSES 9,702 0 0 HEATING OIL 7,028 0 0 MISCELLANEOUS EXPENSE 6,677 0 0 RUBBISH REMOVAL 6,204 0 0 PHONE & CABLE 5,198 0 0 FOOD 4,796 0 0 R & M - BUILDING 3,152 0 0 TAXES - P.P. 3,032 0 0 LICENSE/PERMITS/FEES 2,803 0 0 TAXES OTHER 2,775 0 0 EQUIPMENT RENTAL 2,500 0 0 SECURITY MONITORING 345 0 0 TOTAL 163,558 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1512726 |
| IRS990/TotalAssetsEOYAmt | 0 | 2372134 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1512726 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2372134 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 28 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 4474 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1231833 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1236307 |
| IRS990/TotalGrossUBIAmt | 0 | -51311 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 752664 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1509370 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 752664 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1509370 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 760062 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 862764 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1231833 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1386324 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1390320 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1339009 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | -51311 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1512726 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2372134 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 518208 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 452847 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 75 DOWD CT |
| IRS990/USAddress/CityNm | 0 | LUDLOW |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 01056 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LUDLOWCOUNTRYCLUB.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BENJAMIN S FERRIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4135833434 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LUDLOW COUNTRY CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUDL |
| ReturnHeader/Filer/EIN | 0 | 041560230 |
| ReturnHeader/Filer/PhoneNum | 0 | 4135833434 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1 TONY LEMA DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LUDLOW |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01056 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 042929980 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BURKHART PIZZANELLI PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 PARK AVE SUITE 2 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WEST SPRINGFIELD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 010891597 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4137349040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JULIE QUINK |
| ReturnHeader/ReturnTs | 0 | 2025-11-10T09:57:00-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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